Monte Ruben Swanzy v. Richardson Independent School District, Dallas County, City of Dallas, Dallas County Community College District, Parkland Hospital District, and Dallas County School Equalization Funds

Court of Appeals of Texas·Decided September 2, 2015·No. 08-15-00132-CV·Published

Opinion

RECEIVED 08-15-00132-CV

CAUSE NO. 08-15-00132-CV

SEP 2 2015

DENISE PAGHgCO, CLEM EIGHTH COURT OF APPEALS EIGHTH COURT OF APPEAL

AT EL PASO COUNTY

500 EAST SAN ANTONIO, SUITE 1203 EL PASO, TEXAS 79901-2421

Monte Ruben Swanzy rtLzu \n Appellant, In Proper Propria Persona SEP 02 2015

vs. i

^^^iiil^ii^u^.

APPELLEES'

APPEAL FROM THE 192nd DISTRICT COURT TAX COURT

DALLAS COUNTY

DALLAS, TEXAS

TX-12-40611

APPELLANT REPLY BRIEF

Monte Ruben Swanzy, Appellant In Proper Propria Persona 9423 Clearhurst Drive

Dallas, Texas 75238

Phone Number (469) 540-0908 pastormonte@sbcglobal.net

Appellant's Replyto Brief of Appellee, CauseNo. 08-15-00132-CV - i

TABLE OF CONTENTS

Page

CASE STYLE i

INDEX OF AUTHORITIES ii

STATEMENT OF THE CASE iv

ISSUES PRESENTED FOR REVIEW 1

STATEMENT OF FACTS 1

ISSUES 1 THROUGH 5 ARGUMENTS 4

ISSUES 5 THROUGH 10 ARGUMENTS 5

CONCLUSION AND PRAYER 7

CERTIFICATE OF SERVICE 8

APPELLANT'S REPLY BRIEF APPENDIX 9

CERTIFICATE OF COMPLIANCE 10

INDEX OF AUTHORITIES

CASES

Alfonso v. Skadden, 251 S.W.3d 52, 55 (Tex.2008)(per curiam) 4 Brownv. Texas, 443 US 47 4

Christian v. State, 865 S.W.2d 198, 201 (Tex. App.-Dallas 1993, pet.refd) 5

Commander v. Bryan, 123 S. W.2d 1008, (Tex.Civ.App., Fort Worth, 1938, n.w.h); 34 Tex.Jur., Sec. 262, page 177 6

El-Kareh v. Texas Alcoholic Beverage Comm'n, 874 S.W.2d 192,

Appellant's Reply to Brief of Appellee, Cause No. 08-15-00132-CV - ii

194 (Tex.App.-Houston [14th Dist] 1994, no writ) 6

Evans v. C. Woods, Inc., No. 12-99-00153-CV, 1999 WL 787399 *1 (Tex.App.-Tyler Aug. 30, 1999, nopet.h.) 6

Ex parte Seidel, 39 S.W.3d 221, 225 (Tex.Crim.App. 2001) 5 Mapco, Inc. v. Forrest, 795 S.W.2d 700, 703 (Tex.1990) 5 Maury v. Turner, 244 S.W. 809, (Tex.Com.App., 1922) 6

OAIC Commercial Assets, L.L.C. v. Stonegate Village, L.P., 234 S.W.3d 726, 735 (Tex.App.-Dallas 2007, pet.denied) 4

State ex rel. Latty, 907 S.W.2d, 486 4,5

The Texas Taxpayer & Student Fairness Coalition, et al, Calhoun CountyISD, et al., EdgewoodISD, et al, Fort BendISD, et al, Texas Charter School Association, et al; Joyce Coleman, et al, Intervenors; Michael Williams, Commissioner ofEducation, in His Official Capacity; Susan Combs, Texas Comptroller ofPublic Accounts, in Her Official Capacity; Texas State Board ofEducation... 2

Univ. of Tex. Sw.MedCtr. at Dallas v. Loutzenhiser, 140S.W.3d351,358(Tex.2004) 4

West Orange-Cove Cons. I.S.D. v. Neely, 176 S.W.3d 746, 751 (Tex. 2005) ["WOC 11"] (quoting Carrollton-Farmers Branch I.S.D. v.Edgewood I.S.D. 826 S.W.2d489, 502 (Tex. 1992)) ["Edgewood IIP] 1

STATUTES

Texas Rules of Appellant Procedure 38.6(c) iv Texas Tax Code §33.41 3 Texas Tax Code §33.43 3 Texas Constitution Article VIII, Section 1(e) 1

Appellant's Reply to Brief of Appellee, Cause No. 08-15-00132-CV - iii

APPELLANT REPLY TO BRIEF OF APPELLEE'S, RICHARDSON ISD AND DALLAS COUNTY, ET. AL.

TO THE JUDGE OF EIGHTH COURT OF APPEALS:

Appellant, Monte Ruben Swanzy, (Swanzy/Appellant) in the above styled and numbered appeal, files this Reply Brief pursuant to TRAP r 38.6(c), and would further show the Court the following:

STATEMENT OF THE CASE

Swanzy is without counsel, and is not a lawyer and appears before the Honorable 8th Court of Appeals, a man, In Proper Propria Persona and specifically rebuts any reference to appearing pro se.

In compliance with the Texas Rule of Appellate Procedure Swanzy seeks this civil suit appeal from the 192nd Judicial District, Tax Court, Dallas, Texas for a Void Order of Sale (CIR.No. -63, at Appellate Record TX-14-40120), on February 18th, 2015, based upon Void Judgment, issued on February 4th, 2014, (Clerk's Index Record (CIR.No.-49). Original Petitioners, Richardson Independent School District (RISD), (CIR.No.-5), and Interveners, Dallas County Tax Office (DCTO), lack standing in the case before the trial Court, rendering a void Final Judgment and all orders a nullity. On February 16 ,2015, after non-suite in Cause TX-12- 40611, on January 15th, 2015, Appellee's counsel, Elizabeth Calvo, without standing or subject-matter jurisdiction continued to enter upon the record a request for Order of Sale, (CIR.No. -62, at Appellate Record TX-14-40120), in Cause

Appellant's Reply to Brief of Appellee, Cause No. 08-15-00132-CV - iv

TX-12-40611. Trial Court Judge, M. Kent Sims (Judge Sims), abused discretion and/or erred; without subject-matter jurisdiction issued the trial Court's Order of Sale in this cause, based on a void Final Judgment.

PRESENTED FOR REVIEW ISSUES 1 THROUGH 10 (RESTATED) Appellant restates issues 1 through 10, with Appendixes presented in Appellant's Original Brief currently before this Court.

STATEMENT OF FACTS

Appellant reaffirms the Statement of Facts and Appellant's Original Brief with Appendixes currently before this Court. Appellant's Appeal Brief with Appendixes is unopposed and un-rebutted by Appellees'. Appellant rebuts Appellee's Statement of Facts and response Brief of Appellees' that is groundless, frivolous, and wholly without merit. Appellees' has no standing in the trial Court to bring the suit against Appellants' private property as local ad valorem taxation is in violation of Texas Constitution Article VIII, §l(e): "No State ad valorem taxes shall be levied upon any property within this State." "An ad valorem tax is a state tax when it is imposed directly by the state or when the State so completely controls the levy, assessment and disbursement of revenue, either directly or indirectly, that the authority employed is without meaningful discretion." See West Orange-Cove Cons. I.S.D. v. Neely, 176 S.W.3d 746, 751 (Tex. 2005) ["WOC IT] (quoting Carrollton-Farmers Branch I.S.D. v. Edgewood I.S.D. 826 S.W.2d 489,

Appellant's Reply to Brief of Appellee, Cause No. 08-15-00132-CV - 1

502 (Tex. 1992)) ["Edgewood IIF]. The evidence clearly establishes that local districts do not have meaningful discretion in the levy, assessment, and disbursement of property taxes; therefore, the Texas school finance system imposes an unconstitutional state property tax. See The Texas Taxpayer & Student Fairness Coalition, et al, Calhoun County ISD, et al, EdgewoodISD, et al, Fort Bend ISD, et al, Texas Charter School Association, et al; Joyce Coleman, et al, Intervenors; Michael Williams, Commissioner of Education, in His Official Capacity; Susan Combs, Texas Comptroller of Public Accounts, in Her Official Capacity; Texas State Board ofEducation. (Cause D-l-GN-11-003130). See also letter from former Governor of Texas the late Honorable, Ann Richards, (Appx. No.l). Therefore, Appellees' failed to state claim for which relief can be granted.

The question begs that since it has been ruled by Texas Courts that the State of Texas has no subject-matter Jurisdiction to levy the unconstitutional ad valorem tax, by what authority and jurisdiction does the State of Texas have to assign any political subdivision of the State of Texas the authority to levy, assess, or collect the unconstitutional ad valorem tax claimed by Petitioners, RISD and Intervenors, Dallas County?

Swanzy objects to Appellees' claim of Swanzy as Defendant in Cause TX-

12-40611; Swanzy is the Creditor before the trail Court, and Appellees' are the Debtors. Swanzy objects to subject property's tax situs as being a "taxable event in

Appellant's Reply to Brief of Appellee, CauseNo. 08-15-00132-CV - 2

commerce" originating from the appraisal of Dallas County Appraisal District (DCAD). No evidence or Affidavit by a competent fact witness (the maker of the record) subject to cross-examination in support of Appellees' claim has been submitted by any taxing authority to validate Appellees' claim upon Swanzy's subject private property.

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Monte Ruben Swanzy v. Richardson Independent School District, Dallas County, City of Dallas, Dallas County Community College District, Parkland Hospital District, and Dallas County School Equalization Funds, (Tex. Ct. App. 2015).

Monte Ruben Swanzy v. Richardson Independent School District, Dallas County, City of Dallas, Dallas County Community College District, Parkland Hospital District, and Dallas County School Equalization Funds (Monte Ruben Swanzy v. Richardson Independent School District, Dallas County, City of Dallas, Dallas County Community College District, Parkland Hospital District, and Dallas County School Equalization Funds) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Brown v. Texas
443 U.S. 47 (Supreme Court, 1979)
Alfonso v. Skadden
251 S.W.3d 52 (Texas Supreme Court, 2008)
Evans v. C. Woods, Inc.
34 S.W.3d 581 (Court of Appeals of Texas, 1999)
State Ex Rel. Latty v. Owens
907 S.W.2d 484 (Texas Supreme Court, 1995)
Ex Parte Alloju
907 S.W.2d 486 (Texas Supreme Court, 1995)
Ex Parte Seidel
39 S.W.3d 221 (Court of Criminal Appeals of Texas, 2001)
University of Texas Southwestern Medical Center v. Loutzenhiser
140 S.W.3d 351 (Texas Supreme Court, 2004)
Mapco, Inc. v. Forrest
795 S.W.2d 700 (Texas Supreme Court, 1990)
El-Kareh v. Texas Alcoholic Beverage Commission
874 S.W.2d 192 (Court of Appeals of Texas, 1994)
Christian v. State
865 S.W.2d 198 (Court of Appeals of Texas, 1993)
Commander v. Bryan
123 S.W.2d 1008 (Court of Appeals of Texas, 1938)
Maury v. Turner
244 S.W. 809 (Texas Commission of Appeals, 1922)
Oaic Commercial Assets, L.L.C. v. Stonegate Village, L.P.
234 S.W.3d 726 (Court of Appeals of Texas, 2007)